Very interesting. Thanks for this. I have a lot of 64kbps files (LAME -V9 -vbr-new), and I've been wondering about how to calculate filesizes as well. According to your formula, a -V9 encoded file (~64kbps) would take up 0.46MB per 1 minute of music, so an hour's worth would be 27.47MB. I'm trying to find out the maximum number of songs I can fit in a 1GB flash player with V9, V8 and V7.